https://www.taxtmi.com/caselaws?id=781995 A propane-and-butane mixture with butane predominance up to 98% was treated as butane under Heading 2711 1300 on application of Interpretative Rule 3(b), rather than as LPG under Heading 2711 1900. For clearances before 02.05.2005, the mixture did not qualify for NIL duty under the then-existing exemption entries because only LPG was expressly covered. The later substitution of the notifications to add liquefied propane, liquefied butane and propane-butane mixtures operated prospectively from 02.05.2005, not retrospectively. Any ambiguity in the exemption wording was resolved against the assessee and in favour of the Revenue. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781995 A propane-and-butane mixture with butane predominance up to 98% was treated as butane under Heading 2711 1300 on application of Interpretative Rule 3(b), rather than as LPG under Heading 2711 1900. For clearances before 02.05.2005, the mixture did not qualify for NIL duty under the then-existing exemption entries because only LPG was expressly covered. The later substitution of the notifications to add liquefied propane, liquefied butane and propane-butane mixtures operated prospectively from 02.05.2005, not retrospectively. Any ambiguity in the exemption wording was resolved against the assessee and in favour of the Revenue. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781995